TaxTMI 
TaxTMI 
2011 (5) TMI 82
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....,908/- (Rupees Nineteen Crores, Thirty Nine Lakhs, Eighteen Thousands, Nine Hundreds and Eight only) stand confirmed against the appellant along with imposition of penalty of identical amount under the provisions of Section 11AC. In addition, Central Excise duty of Rs.13,87,34,616/- (Rupees Thirteen Crores, Eighty Seven Lakhs, Thirty Four Thousands, Six Hundreds and Sixteen only) stand confirmed a....
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....ent of any duty. As per the appellant, such twisted yarn so manufactured in Unit I was sent on payment of duty to Unit II for dyeing, where the dyed yarn was cleared on payment of concessional rate of duty. 3. Revenue s allegations are that though the duty was to be discharged at texturised stage, no duty was paid on such twisted yarn when transferred from texturising unit of the dyeing un....
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....lant, the resultant product twisted yarn remained as twisted yarn only. As per the appellant, whenever the twisting unit was clearing twisted yarn manufactured out of texturised yarn, at this stage, the twisting unit has discharged Central Excise duty liability that was due on the texturised yarn. Proceedings were initiated against by way of issuance of Show Cause Notice dt.30.6.03 for raising the....